We're dividing 89343 by 40 
The aim is to understand the frequency of 40 in 89343.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 40

Step 2:
40 goes into 89 2 times with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 89 to get 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 40

Advancing to step 3:
93 divided by 40 is 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 80 from 93 to get 13.
Take the next digit (4) from the dividend and append it to 13, then repeat: 134 / 40

Going ahead to step 4:
If we divide 134 by 40, we get 3 and a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 223.0
Subtract 120 from 134 to get 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 40

Step 5:
The number 40 fits into 143 3 times, leaving a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 2233.0
Subtract 120 from 143 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 6:
If we divide 230 by 40, we get 5 and a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 2233.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 2233.57
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2233.575
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 2233.575
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2233.575
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2233.575 with a remaining 0.0.